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Nasdaq Releases Global Environmental, Social and Governance Reporting Guide

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Nasdaq has released its new global environmental, social and governance (ESG) reporting guide which it believes will support public and private companies. The 2019 ESG Reporting Guide includes third-party reporting methodologies adopted by the industry and Nasdaq intends it to help companies navigate the evolving standards on ESG data disclosure.... Read More

Topics: Public Companies and Securities

SEC Proposes to Modify Filer Definitions and Obligations under SOX 404(b)

Current SEC reporting requirements establish three different filer statuses that categorizes issuers subject to Exchange Act reporting requirements as non-accelerated, accelerated, and large accelerated filers. Section 404(a) of the Sarbanes-Oxley Act, or SOX, requires almost all SEC reporting issuers, regardless of filer status, to establish and maintain internal control over... Read More

Topics: Public Companies and Securities

SEC Proposes to Amend Financial Disclosures Regarding M&A Transactions

The SEC has proposed rule amendments that revise required financial disclosure upon the acquisition and disposition of businesses in M&A transactions. The proposed changes would, among other things: update the significance tests under these rules by revising the investment test and the income test, and conforming the significance threshold and... Read More

Topics: M&A, Public Companies and Securities